Section 89516 Of Article 4. Campaign Funds From California Government Code >> Title 9. >> Chapter 9.5. >> Article 4.
89516
. Notwithstanding Sections 89512 and 89513, this section
governs the use of campaign funds for vehicle expenses.
(a) Campaign funds shall not be used to purchase a vehicle unless
both of the following apply:
(1) Title to the vehicle is held by the committee and not the
candidate, elected officer, campaign treasurer, or any other
individual or individuals with authority to approve the expenditure
of campaign funds held by a committee, or a member of his or her
immediate family.
(2) The use of the vehicle is directly related to a political,
legislative, or governmental purpose.
(b) Campaign funds shall not be used to lease a vehicle unless
both of the following apply:
(1) The lessee is the committee, or a state or local government
agency and not the candidate, elected officer, or a member of his or
her immediate family; or the lessor is a state or local government
agency.
(2) The use of the vehicle is directly related to a political,
legislative, or governmental purpose.
(c) Campaign funds may be used to pay for or reimburse the
operating costs, including, but not limited to, insurance,
maintenance, and repairs, for any vehicle for which campaign funds
may be spent pursuant to this section.
(d) Campaign funds may be used to reimburse a candidate, elected
officer, his or her immediate family, or any individual or
individuals with authority to approve the expenditure of campaign
funds held by a committee, or an employee or member of the staff of
the committee or of the elected officer's governmental agency, for
the use of his or her vehicle at the rate approved by the Internal
Revenue Service pursuant to Section 162 of the Internal Revenue Code
in connection with deductible mileage expenses under the federal
income tax law, if both of the following requirements are met:
(1) The vehicle use for which reimbursement is sought is directly
related to political, governmental, or legislative purposes.
(2) The specific purpose and mileage in connection with each
expenditure is documented in a manner approved by the Internal
Revenue Service in connection with deductible mileage expenses.
(e) For the purposes of this section, use of a vehicle is
considered to be directly related to a political, legislative, or
governmental purpose as long as its use for other purposes is only
incidental to its use for political, legislative, or governmental
purposes.